Contabilidad y Auditoria

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La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal del Cantón Cevallos provincia de Tungurahua en el año 2015
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Cunalema Dias, Edwin Xavier; DT - Moscoso Córdova, Jeanette Lorena
In the present analysis, a study is carried out on collection management in the Cevallos Municipal Decentralized Autonomous Government, and how it affects the past due portfolio, one of the problems that was evidenced in the analysis is that it is not Properly applying the collection processes, in addition to not having internal guidelines of flexible collection to the taxpayers and therefore there is no recovery of the portfolio, as opposed to decreasing the portfolio this increases. This set of factors means that the institution does not manage to optimally collect the values that are in the past due portfolio. Within the proposal was developed the design of a flow chart for better management of the collection process, through the establishment of internal guidelines that will reduce the index of the poor recovery of the portfolio and also the design of a manual of functions directed to the Treasury department; Where the municipal treasurer and two officials in charge of collecting the money in terms of taxes, fees and contributions (collectors) perform this function to the benefit of the entity and make effective the fulfillment of the service to the community in the priority needs.
Gestión de cobranzas y la liquidez de la empresa RECTIMA de la ciudad de Ambato.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Ortiz Román, Ana Raquel; DT - Viera Vasco, Fabricio Oswaldo
The present research makes an analysis on Collection Management and Liquidity of the company RECTIMA city of Ambato. Once detected the problem through research field we proceed to the construction of the theoretical framework, recording the history prior to this research, then, properly substantiate the research variables, based on information gathered from books, pamphlets, magazines, and the Internet, in which a hypothesis is posed: "the collection management affects the liquidity of the company RECTIMA city of Ambato." Once established research methodology appropriate tools to process information which serves to make the quantitative and qualitative analysis of the variables investigated, proceeding to statistically analyze the data, and may establish relevant conclusions and recommendations are made. Depending on what is revealed by the investigation proceeds to raise a Proposed Solution: Implementing processes, policies and procedures of credit and collections for proper decision-making and management in the company RECTIMA.
La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal de Cevallos.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Muñoz Panimboza, Fernanda Maricela; DT - Paredes Paredes, Eduardo Antonio
Work Qualification bearing the theme "Collection management and NPLs Decentralized Autonomous Government Municipal of Cevallos" correlational research applied to determine the degree of relationship between the variables objects of study and measure their behavior and as well as the grounds for the reactions to thereby determine the situations that give rise to breach of budgetary implementation. The study presents a descriptive research because the subcategories of each variable are widely detailing a qualitative and quantitative approach where qualitative method identifies the salient features of the variables was used. Meanwhile the quantitative method allows numerically measure the relationship between variables and the different results obtained in the investigation; the type of model used was the critical propositive, since it emphasizes the objective measurement of the elements, empirical proof and generalization of the results, for the collection of information the survey and observation was applied, and subsequently A statistical analysis of the scope of the results was performed. Chi square test was performed to test the hypothesis and observe the relationship between variables with 95% confidence level. The analytical methodology was used to achieve the objectives in order to assess the relationship between the causes and effects of the research problem. The results obtained and the conclusions that could reach show the direct relationship between the management of collections and past due loans where the main findings focus on taxpayers do not cancel each year their taxes, since not possess adequate information on the value of their assets nor tax benefits of prompt payment and also their financial resources are low. The GAD has not established guidelines that allow collections obtain an effective solution to reduce the level of nonperforming loans, this is why it is proposed to develop a collection management model that supports the collection of nonperforming legally due.
Gestión de cobranzas y el nivel de morosidad en PETROLCENTRO petróleos del Centro C.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Jerez Llamuca, Víctor Hugo; DT - Caiza Lizano, José Esteban
La cartera vencida y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Nuevo País del cantón Ambato en el año 2013.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-04) Bayas Gualle, Lucila Gabriela; DT - Coello Gómez, Gladys

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